Finance No 2 Act 2004 Section 39 - Judgment Search Results

Amit Estate Organizer Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2008)113TTJ(Ahd.)1018

..... the facts and in the circumstances of the case and in law after insertion of section 142a in the statute by the finance no 2 act 2004 with retrospective effect from 15th nov 1972 a reference made by the ao to the ..... filed a valuation report from the registered valuer who worked out the value at rs 2 39 47 000 after giving an opportunity of being heard to the assessee the ao made .....

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court: Supreme Court of India

..... a commissioning and installation agency the expression erection came to be added a further sub section namely sub section 39 a was also introduced by finance act no 2 of 2004 w e f 10 09 2004 which further defined the expression erection commissioning or installation to mean any service provided by .....

The Commissioner of Income Tax-16 Vs. M/s Happy Home Enterprises and A ...

Court: Mumbai

..... april 2005 sub section 14 of section 80 ib was amended and clause a was ..... for the first time allowed section 80 ib 10 deduction to housing projects having commercial user cannot be accepted emphasis supplied 39 as noted above by the very same finance no 2 act 2004 w e f 1st .....

Commissioner Income Tax-i Vs. Chd Developers Ltd.

Court: Delhi

..... sub s by finance no 2 act 2004 23 of 2004 sec 18 d for sub section 10 w e f 1 4 2005 earlier subsection 10 was amended by the finance act 2000 10 of 2001 sec 39 e i and ..... ii w e f 1 4 2001 by finance act 2003 32 of 2003 sec c i and ii w e f 1 4 2002 sub section 10 before substitution by finance no 2 act 2004 stood .....

M/S Hindustan Petroleum Corporation Ltd Vs. Union of India

Court: Karnataka

..... such order is passed by the commissioner appeals on or after the date appointed under section 109 of the finance no 2 act 1998 provided further that the appellate tribunal may in its discretion refuse to admit ..... rules 2002 or the cenvat credit rules 2004 39 e subsequent to the amendment dated 6 8 2014 a circular was issued by the department i e circular no 984 8 2014 cx dated 16 .....

Shree Choudhary Transport Co. Vs. Income Tax Officer

Court: Supreme Court of India

..... provisions of the act by the finance no 2 act 2004 w e f 01 10 2004 10 sub section 2 was inserted by the finance act 2002 11 sub section 3 was inserted by the finance no 2 act 2004 w e f ..... 39 features of section 40 a ia of the act including the term payable used therein as also the proviso thereto and expounded on the entire gamut of this provision while making reference to finance no 2 bill of 2004 .....

Commissioner of Income-tax Vs. Aar Pee Apartments P. Ltd.

Court: Delhi

Reported in: [2009]319ITR276(Delhi); [2010]188TAXMAN39(Delhi)

..... of construction was not justified even after insertion of section 142a by the finance no 2 act 2004 with retrospective effect from november 15 1972 3 learned ..... the cost of construction of the project was shown as rs 39 69 440 the assessing officer referred the matter to the ..... had shown the expenditure on the yusuf sarai project as rs 39 69 440 since the assessing officer had doubted this expenditure .....

Commissioner of Income Tax Vs. M/S.Arun Excello Foundations Pvt. Ltd.

Court: Chennai

..... amendment under finance no 2 act 2004 with effect from 01 04 2005 and after the amendment under finance no 2 act 2004 are as follows 25 section 80ib 10 of the act during the assessment year 2004 05 deduction ..... deduction the definition of 39 housing project 39 under section 80hhba of the act would govern the meaning of the expression 39 housing project 39 in section 80 ib of the act 14 he further .....

Commissioner of Central Excise Vs. Video Time

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... tax under section 76 of the act on appeal the commissioner appeals dropped the penalty on the ground that under the tax payer friendly scheme declared under board s f no 137 39 2004 cx ..... order of the commissioner appeals dropping penalties imposed on the respondents under sections 75a 76 and 77 of the finance act 1994 2 the respondents are cable operator and they have failed to file .....

Commissioner of Central Excise Vs. Mankodi Enterprises

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... contained in the provisions of sections 76 amp 77 of the finance act 1994 the appellants are entitled for benefit of section 80 of the finance act and accordingly we hold that no penalty should be imposed ..... also pleaded that under the ministry s extraordinary tax payer friendly scheme circular no 137 39 2004 cx 4 dated 2 9 2004 when the benefit is being given to those service provider who had .....